Know Your Rights as a Taxpayer. - PowerPoint PPT Presentation

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Know Your Rights as a Taxpayer.

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Every individual of the U.S. taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Know your rights. – PowerPoint PPT presentation

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Title: Know Your Rights as a Taxpayer.


1
The Ten Taxpayer Rights
2
The Right to Be Informed
Taxpayers have the right to receive information
on how to comply with the tax laws.
If the IRS does not provide them with enough
information, they can request the IRS to inform
them about how to remain or regain compliance.
3
The Right to Quality Service
Taxpayers have the right to receive courteous and
professional help from the IRS at all times. If
they do not understand a law or an IRS policy,
then the IRS must provide explanation or direct
them towards help to assist them in clearly
understanding the law.
4
The Right to Pay No More than the Correct Amount
of Tax
Taxpayers have the right to pay an accurate
amount of tax due, including interest and
penalties, and to have the IRS apply all tax
payments in a timely fashion.
5
The Right to Challenge the IRSs Position and Be
Heard
Taxpayers have the right to raise objections
regarding most IRS decisions. They also have the
right to obtain a response from the IRS when such
an objection has been rejected.
6
The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a just and objective
administrative appeal of most IRS decisions,
including many penalties. They have the right to
obtain any decision from the Office of Appeals in
writing.
7
The Right to Finality
  • Taxpayers have the right to be informed of the
    exact time period they have to challenge an IRS
    decision, as well as the exact time period the
    IRS has to audit and/or collect on an amount due.
    Taxpayers have the right to know when the IRS has
    concluded an audit.

8
The Right to Privacy
  • Taxpayers have the right to reasonably assume
    that any IRS query, examination,
    or action of enforcement will be
    within legal guidelines, be no more invasive than
    necessary, acknowledge the right to due process,
    including search and seizure protections, and
    offer, where appropriate, a collection due
    process hearing.

9
The Right to Confidentiality
Taxpayers have the right to reasonably assume
that all information shared with the IRS will not
be disclosed, except when consent is provided by
the taxpayer or by law. Taxpayers have the right
to anticipate appropriate action will be taken
against employees, those who prepare returns, and
others who incorrectly or abusively use
information shared by the taxpayer.
10
The Right to Retain Representation
  • When addressing IRS issues, taxpayers have the
    right to obtain an authorized individual to
    represent them. If they are unable to hire a tax
    attorney, enrolled agent or certified public
    accountant for representation, taxpayers may
    elect a representative from a Low Income Taxpayer
    Clinic.

11
The Right to a Fair and Just Tax System
Taxpayers have the right to anticipate that the
existing tax system will take into account his or
her ability to pay and ability to provide timely
information. Taxpayers also have the right to
seek assistance from the Taxpayer Advocate
Service should the IRS has not resolve a
taxpayers concerns correctly or promptly
through its usual processes.
12
These were some facts about IRS. More are
waiting, so keep reading and stay connected.
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